Amendment
Bill No. CS/CS/CS/SB 392

Amendment No. 074923

CHAMBER ACTION
Senate		House
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1	Representative Grant offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5	Section 1.  Paragraph (a) of subsection (6), paragraph (e)
6	of subsection (7), and paragraph (c) of subsection (14) of
7	section 112.061, Florida Statutes, are amended to read:
8	112.061  Per diem and travel expenses of public officers,
9	employees, and authorized persons.--
10	(6)  RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For
11	purposes of reimbursement rates and methods of calculation, per
12	diem and subsistence allowances are provided as follows:
13	(a)  All travelers shall be allowed for subsistence when
14	traveling to a convention or conference or when traveling within
15	or outside the state in order to conduct bona fide state
16	business, which convention, conference, or business serves a
17	direct and lawful public purpose with relation to the public
18	agency served by the person attending such meeting or conducting
19	such business, either of the following for each day of such
20	travel at the option of the traveler:
21	1.  Eighty dollars per diem; or
22	2.  If actual expenses exceed $80, the amounts permitted in
23	paragraph (b) for subsistence, plus actual expenses for lodging
24	at a single-occupancy rate to be substantiated by paid bills
25	therefor. Actual expenses for lodging shall not exceed $200 per
26	night excluding taxes unless approved in writing by the agency
27	head or designee when lodging is not reasonably available for
28	less than the maximum rate.
29
30	When lodging or meals are provided at a state institution, the
31	traveler shall be reimbursed only for the actual expenses of
32	such lodging or meals, not to exceed the maximum provided for in
33	this subsection.
34	(7)  TRANSPORTATION.--
35	(e)  Transportation by charter or rental vehicle chartered
36	vehicles when traveling on official business may be authorized
37	by the agency head when necessary or where it is to the
38	advantage of the agency, provided the cost of such
39	transportation does not exceed the cost of transportation by
40	privately owned vehicle pursuant to paragraph (d).
41	Transportation by charter or rental vehicle is preferred in lieu
42	of a privately owned vehicle when the use of a rental vehicle is
43	calculated to cost less than the estimated amount required to
44	reimburse the traveler for transportation by his or her
45	privately owned vehicle. At the option of the traveler, the use
46	of his or her private vehicle may be authorized, but
47	reimbursement shall be limited to the amount of whichever means
48	of vehicle transportation is less after taking into account
49	reasonable and practical considerations, including, but not
50	limited to, any extenuating circumstances making the use of a
51	rental vehicle impractical or unfeasible. In calculating whether
52	the cost of using a rental vehicle is less than reimbursement
53	for using a privately owned vehicle, all costs necessarily
54	incurred in connection with the use of a rental car, including,
55	but not limited to, parking fees, and additional travel time,
56	that would be avoided through the use of the traveler's
57	privately owned vehicle shall be taken into consideration. Each
58	agency or public agency shall develop policies to uniformly
59	implement this paragraph.
60	(14)  APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT
61	SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING
62	ORGANIZATIONS.--
63	(c)  Except as otherwise provided in this subsection,
64	counties, county constitutional officers and entities governed
65	by those officers, district school boards, special districts,
66	and metropolitan planning organizations, other than those
67	subject to s. 166.021(10), remain subject to the requirements of
68	this section. Notwithstanding subparagraph (a)4., water
69	management districts created under s. 373.069, the Florida
70	Inland Navigation District, the Northwest Florida Regional
71	Housing Authority, the Northwest Florida Transportation Corridor
72	Authority, the Sarasota-Manatee Airport Authority, Space
73	Florida, and the Tampa Bay Area Regional Transportation
74	Authority are subject to the requirements of this section.
75	Section 2.  Paragraph (f) is added to subsection (2) of
76	section 129.01, Florida Statutes, to read:
77	129.01  Budget system established.--There is hereby
78	established a budget system for the control of the finances of
79	the boards of county commissioners of the several counties of
80	the state, as follows:
81	(2)  Each budget shall conform to the following general
82	directions and requirements:
83	(f)  The unreserved undesignated fund balance, as defined
84	in s. 129.02(1), generated during an individual fiscal year
85	shall not exceed 20 percent of operating revenues or 90 days of
86	regular general fund operating expenditures, whichever is
87	greater, necessary to secure and maintain credit ratings, meet
88	seasonal shortfalls in cash flow, and reduce susceptibility to
89	emergency or unanticipated expenditures or to address revenue
90	shortfalls. Any remaining unreserved undesignated fund balance
91	generated during an individual fiscal year shall not be used to
92	increase recurring expenditures within the budget, but shall be
93	carried forward to the next fiscal year in furtherance of the
94	fund.
95	Section 3.  Section 129.02, Florida Statutes, is amended to
96	read:
97	129.02  Requisites of budgets.--
98	(1)  As used in this section, the term:
99	(a)  "Fund" means a fiscal and accounting entity with a
100	self-balancing set of accounts that are recorded and segregated
101	to account for specific activities or to attain certain
102	objectives in accordance with applicable laws, special
103	regulations, restrictions, or limitations, in accordance with
104	generally accepted accounting principles.
105	(b)  "Object of expenditure" means the classification of
106	fund data by character of expenditure. The term "object of
107	expenditure" includes, but is not limited to, operating
108	expenditures or expenses, personal services, debt service,
109	capital outlay, grants, and transfers, in accordance with
110	generally accepted accounting principles.
111	(c)  "Spending entity," as designated by the county
112	commission, means any office, unit, department, board,
113	commission, county officer, or dependent special district which
114	is responsible for any particular expenditures.
115	(d)  "Unreserved undesignated fund balance" means any fund
116	balance remaining after accounting for all reserved and
117	designated general fund balances.
118	(2)  Each budget shall conform to the following specific
119	directions and requirements:
120	(a)  Budgets that do not meet the Distinguished Budget
121	Presentation Award criteria established by the Government
122	Finance Officers Association shall, by fund and by spending
123	entity within each fund for the fiscal year, set forth the
124	following:
125	1.  All proposed budget expenditures summarized by the
126	object of expenditure to be undertaken or executed by any
127	spending entity during the fiscal year.
128	2.  Anticipated revenues for the fiscal year.
129	3.  Estimated beginning and ending fund balances.
130	4.  The corresponding actual figures for the prior year,
131	current year budget or estimated current year actual, and
132	proposed budget for the next fiscal year consistent with the
133	basis of accounting used to prepare the budget.
134	5.  Explanatory schedules or statements noting material
135	changes in proposed expenditures by spending entity.
136	(b)1.(1)  General fund budget shall contain an estimate of
137	receipts by source, including any taxes now or hereafter
138	authorized by law to be levied for any countywide purpose,
139	except those countywide purposes provided for in the budgets
140	enumerated below, any tax millage limitation to the contrary
141	notwithstanding, and including any balance brought forward as
142	provided herein; and an itemized estimate of expenditures that
143	will need to be incurred to carry on all functions and
144	activities of the county government now or hereafter authorized
145	by law, except those functions and activities provided for in
146	the budgets enumerated below, and of unpaid vouchers of the
147	general fund; also of the reserve for contingencies and of the
148	balances, as hereinbefore provided, which should be carried
149	forward at the end of the year.
150	2.  A county shall prepare a written summary, not to exceed
151	4 pages, describing the important features of the proposed
152	budget. The summary shall include an overview of the county, a
153	description of the previous fiscal year's performance, a review
154	of the current fiscal year's revenues and expenditures, and an
155	economic outlook and future challenges or objectives
156	description. The summary must include a statement of the
157	budgetary basis of accounting used and a description of the
158	services to be delivered during the fiscal year. The county
159	shall make the summary available to county residents by filing
160	the summary with the clerk of the circuit court and posting the
161	summary prominently online if the county has a website.
162	(c)(2)  The County Transportation Trust Fund budget shall
163	contain an estimate of receipts by source and balances as
164	provided herein, and an itemized estimate of expenditures that
165	need to be incurred to carry on all work on roads and bridges in
166	the county except that provided for in the capital outlay
167	reserve fund budget and in district budgets pursuant to this
168	chapter, and of unpaid vouchers of the County Transportation
169	Trust Fund; also of the reserve for contingencies and the
170	balance, as hereinbefore provided, which should be carried
171	forward at the end of the year.
172	(3)  The budget for the county fine and forfeiture fund
173	shall contain an estimate of receipts by source and balances as
174	provided herein, and an itemized estimate of expenditures that
175	need to be incurred to carry on all criminal prosecution, and
176	all other law enforcement functions and activities of the county
177	now or hereafter authorized by law, and of indebtedness of the
178	county fine and forfeiture fund; also of the reserve for
179	contingencies and the balance, as hereinbefore provided, which
180	should be carried forward at the end of the year.
181	(d)1.(4)(a)  Capital outlay reserve fund budget shall
182	contain an estimate of receipts by source, including any taxes
183	authorized by law to be levied for that purpose, and including
184	any balance brought forward as provided for herein; and an
185	itemized estimate of expenditures for capital purposes to give
186	effect to general improvement programs. It shall be a plan for
187	the expenditure of funds for capital purposes, showing as income
188	the revenues, special assessments, borrowings, receipts from
189	sale of capital assets, free surpluses, and down payment
190	appropriation to be applied to the cost of a capital project or
191	projects, expenses of issuance of obligations, engineering,
192	supervision, contracts, and any other related expenditures. It
193	may contain also an estimate for the reserves as hereinbefore
194	provided and for a reserve for future construction and
195	improvements. No expenditures or obligations shall be incurred
196	for capital purposes except as appropriated in this budget,
197	except for the preliminary expense of plans, specifications and
198	estimates.
199	2.(b)  Under the provision herein set forth, a separate
200	capital budget may be adopted for each special district included
201	within the county budget, or a consolidated capital budget may
202	be adopted providing for the consolidation of capital projects
203	of the county and of the special districts included within the
204	county budget into one budget, treating borrowed funds and other
205	receipts as special revenue earmarked for capital projects as
206	separately itemized appropriation for each district special
207	project or county project, as the case may be.
208	3.(c)  Any funds in the capital budget not required to meet
209	the current construction cost of any project may be invested in
210	any securities of the Federal Government or in securities of any
211	county of the state pledging the full faith and credit of such
212	county or pledging such county's share of the gas tax provided
213	for in s. 16 of Art. IX of the Constitution of 1885 as adopted
214	by the 1968 revised constitution or in s. 9, Art. XII of said
215	revision.
216	(e)(5)  A bond interest and sinking fund budget shall be
217	made for each county and for each special district included
218	within the county budget having bonds outstanding. The budget
219	shall contain an estimate of receipts by source, including any
220	taxes authorized by law to be levied for that purpose, and
221	including any balances brought forward as provided herein; and
222	an itemized estimate of expenditures and reserves as follows:
223	The bond interest and principal maturities in the year for which
224	the budget is made shall be determined and estimates for
225	expenses connected with the payments of such bonds and coupons,
226	commissions of the tax collector, and of the property appraiser,
227	and expenses of refunding operations, if any are contemplated,
228	shall be appropriated. A sufficient "cash balance to be carried
229	over" may be reserved as set forth hereinbefore. The sinking
230	fund requirements provided for in the said reserve may be
231	carried over either in cash or in securities of the Federal
232	Government and of the local governments in Florida, or both.
233	(f)(6)  For each special district included within the
234	county budget, the operating fund budget shall contain an
235	estimate of receipts by source and balances as provided herein,
236	and an itemized estimate of expenditures that will need to be
237	incurred to carry on all functions and activities of the special
238	district as now or hereafter provided by law and of the
239	indebtedness of the special district; also of the reserves for
240	contingencies and the balances, as hereinbefore provided, which
241	should be carried forward at the end of the year.
242	Section 4.  Section 129.021, Florida Statutes, is amended
243	to read:
244	129.021  County officer budget
245	information.--Notwithstanding other provisions of law, the
246	budgets of all county officers, as submitted to the board of
247	county commissioners, shall be in sufficient detail and contain
248	such information as the board of county commissioners may
249	require in furtherance of their powers and responsibilities
250	provided in ss. 125.01(1)(q) and (r) and (6), and 129.01(2)(b),
251	and 129.02(1) and (2).
252	Section 5.  Subsection (3) of section 129.03, Florida
253	Statutes, is amended to read:
254	129.03  Preparation and adoption of budget.--
255	(3)  No later than 21 15 days after certification of value
256	by the property appraiser pursuant to s. 200.065(1), the county
257	budget officer, after tentatively ascertaining the proposed
258	fiscal policies of the board for the ensuing fiscal year, shall
259	prepare and present to the board a tentative budget for the
260	ensuing fiscal year for each of the funds provided in this
261	chapter, including all estimated receipts, taxes to be levied,
262	and balances expected to be brought forward and all estimated
263	expenditures, reserves, and balances to be carried over at the
264	end of the year.
265	(a)  The board of county commissioners shall receive and
266	examine the tentative budget for each fund and, subject to the
267	notice and hearing requirements of s. 200.065, shall require
268	such changes to be made as it shall deem necessary; provided the
269	budget shall remain in balance. The county budget officer's
270	estimates of receipts other than taxes, and of balances to be
271	brought forward, shall not be revised except by a resolution of
272	the board, duly passed and spread on the minutes of the board.
273	However, the board may allocate to any of the funds of the
274	county any anticipated receipts, other than taxes levied for a
275	particular fund, except receipts designated or received to be
276	expended for a particular purpose.
277	(b)1.  Upon receipt of the tentative budgets and
278	completion of any revisions made by the board, the board shall
279	prepare a statement summarizing all of the adopted tentative
280	budgets. This summary statement shall show, for each budget and
281	the total of all budgets, the proposed tax millages, the
282	balances, the reserves, and the total of each major
283	classification of receipts and expenditures, classified
284	according to the classification of accounts prescribed by the
285	appropriate state agency. The county shall make the summary
286	statement available to county residents by filing the statement
287	with the clerk of the circuit court and posting the statement
288	prominently online if the county has a website. The board shall
289	cause this summary statement to be advertised one time in a
290	newspaper of general circulation published in the county, or by
291	posting with the clerk of the circuit court at the courthouse
292	door if there is no such newspaper, and the advertisement shall
293	appear adjacent to the advertisement required pursuant to s.
294	200.065.
295	2.  Beginning with the 2018-2019 fiscal year, counties that
296	have received a Certificate of Achievement for Excellence in
297	financial reporting from the Government Finance Officers
298	Association shall make the Comprehensive Annual Financial Report
299	available to county residents by filing the report with the
300	clerk of the circuit court and posting the report prominently
301	online if the county has a website.
302	(c)  The board shall hold public hearings to adopt
303	tentative and final budgets pursuant to s. 200.065. The hearings
304	shall be primarily for the purpose of hearing requests and
305	complaints from the public regarding the budgets and the
306	proposed tax levies and for explaining the budget and proposed
307	or adopted amendments thereto, if any. The tentative budgets,
308	adopted tentative budgets, and final budgets shall be filed in
309	the office of the clerk of the circuit court county auditor as a
310	public record. For counties that have websites, the tentative
311	budgets and final budgets, as approved by the county commission,
312	shall be made available online when filed with the clerk of the
313	circuit court and shall remain online until the final budget is
314	adopted for the next fiscal year. Sufficient reference in words
315	and figures to identify the particular transactions shall be
316	made in the minutes of the board to record its actions with
317	reference to the budgets.
318	Section 6.  Section 166.241, Florida Statutes, is amended
319	to read:
320	166.241  Fiscal years, appropriations, budgets, and budget
321	amendments.--
322	(1)  As used in this section, the term:
323	(a)  "Fund" means a fiscal and accounting entity with a
324	self-balancing set of accounts that are recorded and segregated
325	to account for specific activities or to attain certain
326	objectives in accordance with applicable laws, special
327	regulations, restrictions, or limitations, in accordance with
328	generally accepted accounting principles.
329	(b)  "Object of expenditure" means the classification of
330	fund data by character of expenditure. The term "object of
331	expenditure" includes, but is not limited to, operating
332	expenditures or expenses, personal services, debt service,
333	capital outlay, grants, and transfers, in accordance with
334	generally accepted accounting principles.
335	(c)  "Spending entity," as designated by the municipality,
336	means any office, unit, department, board, commission, or
337	dependent special district which is responsible for any
338	particular expenditures.
339	(d)  "Unreserved undesignated fund balance" means any fund
340	balance remaining after accounting for all reserved and
341	designated general fund balances.
342	(2)(1)  Each municipality shall make provision for
343	establishing a fiscal year beginning October 1 of each year and
344	ending September 30 of the following year.
345	(3)(2)  The governing body of each municipality shall adopt
346	a budget each fiscal year. The budget shall must be adopted by
347	ordinance or resolution unless otherwise specified in the
348	respective municipality's charter. The amount available from
349	taxation and other sources, including amounts carried over from
350	prior fiscal years, must equal the total appropriations for
351	expenditures and reserves. The budget shall must regulate
352	expenditures of the municipality, and it is unlawful for any
353	officer of a municipal government to expend or contract for
354	expenditures in any fiscal year except in pursuance of budgeted
355	appropriations. The tentative budgets and final budgets,
356	approved by the governing body, shall be filed at a designated
357	public office within the boundaries of the municipality as a
358	public record. For municipalities that have websites, the
359	tentative budgets and final budgets, approved by the governing
360	body, shall be made available online when filed with the
361	designated public office and remain online until the final
362	budget is adopted for the next fiscal year.
363	(4)  Budgets that do not meet the Distinguished Budget
364	Presentation Award criteria established by the Government
365	Finance Officers Association and that exceed $1 million shall,
366	by fund and by spending entity within each fund for the fiscal
367	year, set forth the following:
368	(a)  All proposed budget expenditures summarized by the
369	object of expenditure to be undertaken or executed by any
370	spending entity during the fiscal year.
371	(b)  Anticipated revenues for the fiscal year.
372	(c)  Estimated beginning and ending fund balances.
373	(d)  The corresponding actual figures for the prior year,
374	current year budget or estimated current year actual, and
375	proposed budget for the next fiscal year consistent with the
376	basis of accounting used to prepare the budget.
377	(e)  Explanatory schedules or statements noting material
378	changes in proposed expenditures by spending entity.
379	(5)  A municipality shall prepare a written summary, not to
380	exceed 4 pages, describing the important features of the
381	proposed budget. The summary shall include an overview of the
382	municipality, a description of the previous fiscal year's
383	performance, a review of the current fiscal year's revenues and
384	expenditures, and an economic outlook and future challenges or
385	objectives description. The summary must include a statement of
386	the budgetary basis of accounting used and a description of the
387	services to be delivered during the fiscal year. The
388	municipality shall make the summary available to municipal
389	residents by posting the summary at a designated public office
390	within the boundaries of the municipality and posting the
391	summary prominently online if the municipality has a website.
392	(6)(a)  Municipalities that have received a Certificate of
393	Achievement for Excellence in Financial Reporting from the
394	Government Finance Officers Association shall make the
395	Comprehensive Annual Financial Report available to municipal
396	residents by posting the report at a designated public office
397	within the boundaries of the municipality and posting the report
398	prominently online if the municipality has a website.
399	(b)  Municipalities the budgets of which exceed $1 million
400	and that have not received a Certificate of Achievement for
401	Excellence in Financial Reporting from the Government Finance
402	Officers Association shall, upon receipt of the tentative
403	budgets of each spending entity and completion of any revisions
404	made by the municipality, prepare a statement summarizing all of
405	the adopted tentative budgets. This summary statement shall show
406	for each budget the total of all budgets, the proposed tax
407	millages, the balances, the reserves, and the total of each
408	major classification of receipts and expenditures, classified
409	according to the classification of accounts prescribed by the
410	appropriate state agency, and a brief explanation of any
411	material increase or decrease by spending entity. The
412	municipality shall make the summary statement available to
413	municipal residents by posting the statement at a designated
414	public office within the boundaries of the municipality and
415	posting the statement prominently online if the municipality has
416	a website.
417	(7)  The unreserved undesignated fund balance generated
418	during an individual fiscal year shall not exceed 20 percent of
419	operating revenues or 90 days of regular general fund operating
420	expenditures, whichever is greater, necessary to secure and
421	maintain credit ratings, meet seasonal shortfalls in cash flow,
422	and reduce susceptibility to emergency or unanticipated
423	expenditures or to address revenue shortfalls. Any remaining
424	unreserved undesignated fund balance generated during an
425	individual fiscal year shall not be used to increase recurring
426	expenditures within the budget, but shall be carried forward to
427	the next fiscal year in furtherance of the fund.
428	(8)(3)  The governing body of each municipality at any time
429	within a fiscal year or within up to 60 days following the end
430	of the fiscal year may amend a budget for that year as follows:
431	(a)  Appropriations for expenditures within a fund may be
432	decreased or increased by motion recorded in the minutes,
433	provided that the total of the appropriations of the fund is not
434	changed.
435	(b)  The governing body may establish procedures by which
436	the designated budget officer may authorize certain budget
437	amendments within a department, provided that the total of the
438	appropriations of the department is not changed.
439	(c)  If a budget amendment is required for a purpose not
440	specifically authorized in paragraph (a) or paragraph (b), the
441	budget amendment must be adopted in the same manner as the
442	original budget unless otherwise specified in the charter of the
443	respective municipality.
444	Section 7.  Section 189.418, Florida Statutes, is amended
445	to read:
446	189.418  Reports; budgets; audits.--
447	(1)  As used in this section, the term:
448	(a)  "Fund" means a fiscal and accounting entity with a
449	self-balancing set of accounts that are recorded and segregated
450	to account for specific activities or to attain certain
451	objectives in accordance with applicable laws, special
452	regulations, restrictions, or limitations, in accordance with
453	generally accepted accounting principles.
454	(b)  "Object of expenditure" means the classification of
455	fund data by character of expenditure. The term "object of
456	expenditure" includes, but is not limited to, operating
457	expenditures or expenses, personal services, debt service,
458	capital outlay, grants, and transfers, in accordance with
459	generally accepted accounting principles.
460	(c)  "Spending entity," as designated by the special
461	district, means any office, unit, department, board, commission,
462	or institution which is responsible for any particular
463	expenditures.
464	(d)  "Unreserved undesignated fund balance" means any fund
465	balance remaining after accounting for all reserved and
466	designated general fund balances.
467	(2)(1)  When a new special district is created, the
468	district must forward to the department, within 30 days after
469	the adoption of the special act, rule, ordinance, resolution, or
470	other document that provides for the creation of the district, a
471	copy of the document and a written statement that includes a
472	reference to the status of the special district as dependent or
473	independent and the basis for such classification. In addition
474	to the document or documents that create the district, the
475	district must also submit a map of the district, showing any
476	municipal boundaries that cross the district's boundaries, and
477	any county lines if the district is located in more than one
478	county. The department must notify the local government or other
479	entity and the district within 30 days after receipt of the
480	document or documents that create the district as to whether the
481	district has been determined to be dependent or independent.
482	(3)(2)  Any amendment, modification, or update of the
483	document by which the district was created, including changes in
484	boundaries, must be filed with the department within 30 days
485	after adoption. The department may initiate proceedings against
486	special districts as provided in s. 189.421 for failure to file
487	the information required by this subsection.
488	(4)(3)  The governing body of each special district shall
489	adopt a budget by resolution each fiscal year. The total amount
490	available from taxation and other sources, including amounts
491	carried over from prior fiscal years, must equal the total of
492	appropriations for expenditures and reserves. The adopted budget
493	must regulate expenditures of the special district, and it is
494	unlawful for any officer of a special district to expend or
495	contract for expenditures in any fiscal year except in pursuance
496	of budgeted appropriations. Budgets that exceed $250,000 in
497	revenues and that do not meet the Distinguished Budget
498	Presentation Award criteria established by the Government
499	Finance Officers Association shall, by fund and by spending
500	entity within each fund for the fiscal year, set forth the
501	following:
502	(a)  All proposed budget expenditures summarized by the
503	object of expenditure to be undertaken or executed by any
504	spending entity during the fiscal year.
505	(b)  Anticipated revenues for the fiscal year.
506	(c)  Estimated beginning and ending fund balances.
507	(d)  The corresponding actual figures for the prior year,
508	current year budget or estimated current year actual, and
509	proposed budget for the next fiscal year consistent with the
510	basis of accounting used to prepare the budget.
511	(e)  Explanatory schedules or statements noting material
512	changes in proposed expenditures by spending entity.
513	(5)  Special districts the budgets of which exceed
514	$250,000 in revenues shall prepare a written summary, not
515	to exceed 4 pages, describing the important features of the
516	proposed budget. The summary shall include an overview of
517	the special district, a description of the previous fiscal
518	year's performance, a review of the current fiscal year's
519	revenues and expenditures, and an economic outlook and
520	future challenges or objectives description. The summary
521	must include a statement of the budgetary basis of
522	accounting used and a description of the services to be
523	delivered during the fiscal year. The special district
524	shall make the summary available to district residents by
525	posting the summary at a designated public office within
526	the boundaries of the district, or, if a public office is
527	not available within the boundaries, by posting with a
528	public office close to the boundaries of the special
529	district. For special districts websites, the district
530	shall post the summary prominently online.
531	(6)  For budgets that exceed $250,000 in revenues,
532	tentative budgets and final budgets, approved by the governing
533	body, shall be filed as a public record at a designated public
534	office within the boundaries of the special district, or, if a
535	public office is not available within the boundaries, shall be
536	filed with a public office close to the boundaries of the
537	special district. For special districts that have websites,
538	tentative budgets and final budgets, approved by the governing
539	body, shall be made available online when filed with the
540	designated public office and remain online until the final
541	budget is adopted for the next fiscal year.
542	(7)(a)  Special districts that have received a Certificate
543	of Achievement for Excellence in Financial Reporting from the
544	Government Finance Officers Association shall make the
545	Comprehensive Annual Financial Report available to district
546	residents by posting the report at a designated public office
547	within the boundaries of the special district, or, if a public
548	office is not available within the boundaries, shall file the
549	report with a public office close to the boundaries of the
550	special district and post the report prominently online if the
551	district has a website.
552	(b)  Special districts the budgets of which exceed $250,000
553	in revenues and that have not received a Certificate of
554	Achievement for Excellence in Financial Reporting from the
555	Government Finance Officers Association shall, upon receipt of
556	the tentative budgets of each spending entity and completion of
557	any revisions made by the special district, prepare a statement
558	summarizing all of the adopted tentative budgets. This summary
559	statement shall show for each budget the total of all budgets,
560	the proposed tax millages, the balances, the reserves, and the
561	total of each major classification of receipts and expenditures,
562	classified according to the classification of accounts
563	prescribed by the appropriate state agency, and a brief
564	explanation of any material increase or decrease by spending
565	entity. The special district shall make the summary statement
566	available to district residents by posting at a designated
567	public office within the boundaries of the special district, or,
568	if a public office is not available within the boundaries, the
569	statement shall be filed with a public office close to the
570	boundaries of the special district and post the statement
571	prominently online if the district has a website.
572	(8)  The unreserved undesignated fund balance generated
573	during an individual fiscal year shall not exceed 20 percent of
574	operating revenues or 90 days of regular general fund operating
575	expenditures, whichever is greater, necessary to secure and
576	maintain credit ratings, meet seasonal shortfalls in cash flow,
577	and reduce susceptibility to emergency or unanticipated
578	expenditures or to address revenue shortfalls. Any remaining
579	unreserved undesignated fund generated during an individual
580	fiscal year balance shall not be used to increase recurring
581	expenditures within the budget, but shall be carried forward to
582	the next fiscal year in furtherance of the fund.
583	(9)(4)  The proposed budget of a dependent special district
584	shall be presented in accordance with generally accepted
585	accounting principles, contained within the general budget of
586	the local governing authority, and be clearly stated as the
587	budget of the dependent district. However, with the concurrence
588	of the local governing authority, a dependent district may be
589	budgeted separately.
590	(10)(5)  The governing body of each special district at any
591	time within a fiscal year or within up to 60 days following the
592	end of the fiscal year may amend a budget for that year. The
593	budget amendment must be adopted by resolution.
594	(11)(6)  A local governing authority may, in its
595	discretion, review the budget or tax levy of any special
596	district located solely within its boundaries.
597	(12)(7)  All reports or information required to be filed
598	with a local governing authority under ss. 189.415, 189.416, and
599	189.417 and this section shall:
600	(a)  When the local governing authority is a county, be
601	filed with the clerk of the board of county commissioners.
602	(b)  When the district is a multicounty district, be filed
603	with the clerk of the county commission in each county.
604	(c)  When the local governing authority is a municipality,
605	be filed at the place designated by the municipal governing
606	body.
607	Section 8.  Paragraphs (d) and (e) of subsection (3),
608	paragraph (c) of subsection (4), and paragraph (a) of subsection
609	(6) of section 373.536, Florida Statutes, are amended to read:
610	373.536  District budget and hearing thereon.--
611	(3)  BUDGET HEARINGS AND WORKSHOPS; NOTICE.--
612	(d)  As provided in s. 200.065(2)(d), the board shall
613	publish one or more notices of its intention to adopt a final
614	budget for the district for the ensuing fiscal year. The notice
615	shall appear adjacent to an advertisement that sets forth the
616	tentative budget in a format meeting the budget summary
617	requirements of s. 129.03(3)(b). The district shall not include
618	expenditures of federal special revenues and state special
619	revenues when preparing the statement required by s.
620	200.065(3)(l). The notice and advertisement shall be published
621	in one or more newspapers having a combined general paid
622	circulation in each county in which the district lies and the
623	advertisement shall be posted online if the district has a
624	website. Districts may include explanatory phrases and examples
625	in budget advertisements published under s. 200.065 to clarify
626	or illustrate the effect that the district budget may have on ad
627	valorem taxes.
628	(e)  Water management districts that have received a
629	Certificate of Achievement for Excellence in Financial Reporting
630	from the Government Finance Officers Association shall cause the
631	resulting Comprehensive Annual Financial Report to be made
632	available to district residents by filing the report with the
633	clerk of the circuit court of each county within or partly
634	within the district and by posting the report prominently online
635	if the district has a website. The district shall also cause the
636	website address of the report to be advertised in one or more
637	newspapers having a combined general paid circulation in each
638	county in which the district lies, and the advertisement shall
639	appear adjacent the advertisement required pursuant to s.
640	200.065.
641	(f)(e)  The hearing for adoption of a final budget and
642	millage rate shall be by and before the governing board of the
643	district as provided in s. 200.065 and may be continued from day
644	to day until terminated by the board.
645	(4)  BUDGET CONTROLS.--
646	(c)  If Should the district receives receive unanticipated
647	funds after the adoption of the final budget, those funds shall
648	be treated as unreserved undesignated funds. Unanticipated
649	undesignated funds do not include federal revenues, state
650	special revenues, matching funds, or local government or utility
651	project funds. The unreserved undesignated fund balance, as
652	defined in s. 129.02(1), generated during an individual fiscal
653	year shall not exceed 20 percent of operating revenues or 90
654	days of regular general fund operating expenditures, whichever
655	is greater, necessary to secure and maintain credit ratings,
656	meet seasonal shortfalls in cash flow, and reduce susceptibility
657	to emergency or unanticipated expenditures or to address revenue
658	shortfalls. Any remaining unreserved undesignated fund balance
659	generated during an individual fiscal year shall not be used to
660	increase recurring expenditures within the budget, but shall be
661	carried forward to the next fiscal year in furtherance of the
662	fund. The final budget, except for unreserved undesignated
663	funds, may be amended by including unanticipated such funds, so
664	long as notice of intention to amend is published in the notice
665	of the governing board meeting at which the amendment will be
666	considered, pursuant to s. 120.525. The notice shall set forth a
667	summary of the proposed amendment. However, in the event of a
668	disaster or of an emergency arising to prevent or avert the
669	same, the governing board shall not be limited by the budget but
670	shall have authority to apply such funds as may be available
671	therefor or as may be procured for such purpose.
672	(6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
673	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
674	(a)  Each district must, by the date specified for each
675	item, furnish copies of the following documents to the Governor,
676	the President of the Senate, the Speaker of the House of
677	Representatives, the chairs of all legislative committees and
678	subcommittees having substantive or fiscal jurisdiction over the
679	districts, as determined by the President of the Senate or the
680	Speaker of the House of Representatives as applicable, the
681	secretary of the department, and the governing board of each
682	county in which the district has jurisdiction or derives any
683	funds for the operations of the district:
684	1.  The adopted budget, to be furnished within 10 days
685	after its adoption.
686	2.  A financial audit of its accounts and records, to be
687	furnished within 10 days after its acceptance by the governing
688	board. The audit must be conducted in accordance with the
689	provisions of s. 11.45 and the rules adopted thereunder. In
690	addition to the entities named above, the district must provide
691	a copy of the audit to the Auditor General within 10 days after
692	its acceptance by the governing board.
693	3.  A 5-year capital improvements plan, to be included in
694	the consolidated annual report required by s. 373.036(7). The
695	plan must include expected sources of revenue for planned
696	improvements and must be prepared in a manner comparable to the
697	fixed capital outlay format set forth in s. 216.043.
698	4.  A 5-year water resource development work program to be
699	furnished within 30 days after the adoption of the final budget.
700	The program must describe the district's implementation strategy
701	for the water resource development component of each approved
702	regional water supply plan developed or revised under s.
703	373.0361. The work program must address all the elements of the
704	water resource development component in the district's approved
705	regional water supply plans and must identify which projects in
706	the work program will provide water, explain how each water
707	resource development project will produce additional water
708	available for consumptive uses, estimate the quantity of water
709	to be produced by each project, and provide an assessment of the
710	contribution of the district's regional water supply plans in
711	providing sufficient water to meet the water supply needs of
712	existing and future reasonable-beneficial uses for a 1-in-10-
713	year drought event. Within 30 days after its submittal, the
714	department shall review the proposed work program and submit its
715	findings, questions, and comments to the district. The review
716	must include a written evaluation of the program's consistency
717	with the furtherance of the district's approved regional water
718	supply plans, and the adequacy of proposed expenditures. As part
719	of the review, the department shall give interested parties the
720	opportunity to provide written comments on each district's
721	proposed work program. Within 45 days after receipt of the
722	department's evaluation, the governing board shall state in
723	writing to the department which changes recommended in the
724	evaluation it will incorporate into its work program submitted
725	as part of the March 1 consolidated annual report required by s.
726	373.036(7) or specify the reasons for not incorporating the
727	changes. The department shall include the district's responses
728	in a final evaluation report and shall submit a copy of the
729	report to the Governor, the President of the Senate, and the
730	Speaker of the House of Representatives.
731	5.  The Comprehensive Annual Financial Report of water
732	management districts that have received a Certificate of
733	Achievement for Excellence in Financial Reporting from the
734	Government Finance Officers Association.
735	Section 9.  Subsection (1) of section 189.429, Florida
736	Statutes, is amended to read:
737	189.429  Codification.--
738	(1)  Each district, by December 1, 2004, shall submit to
739	the Legislature a draft codified charter, at its expense, so
740	that its special acts may be codified into a single act for
741	reenactment by the Legislature, if there is more than one
742	special act for the district. The Legislature may adopt a
743	schedule for individual district codification. Any codified act
744	relating to a district, which act is submitted to the
745	Legislature for reenactment, shall provide for the repeal of all
746	prior special acts of the Legislature relating to the district.
747	The codified act shall be filed with the department pursuant to
748	s. 189.418(3) 189.418(2).
749	Section 10.  Section 191.015, Florida Statutes, is amended
750	to read:
751	191.015  Codification.--Each fire control district existing
752	on the effective date of this section, by December 1, 2004,
753	shall submit to the Legislature a draft codified charter, at its
754	expense, so that its special acts may be codified into a single
755	act for reenactment by the Legislature, if there is more than
756	one special act for the district. The Legislature may adopt a
757	schedule for individual district codification. Any codified act
758	relating to a district, which act is submitted to the
759	Legislature for reenactment, shall provide for the repeal of all
760	prior special acts of the Legislature relating to the district.
761	The codified act shall be filed with the Department of Community
762	Affairs pursuant to s. 189.418(3) 189.418(2).
763	Section 11.  State government transparency; contracts.--
764	(1)  As used in this section, the term:
765	(a)  "Contract" means any legally binding agreement
766	executed by a reporting entity and a corporation or an
767	individual for the purchase of commodities or contractual
768	services which requires the expenditure of $25,000 or more. The
769	term excludes the contractual rights of state employees and
770	retirees who are members of the Florida Retirement System.
771	(b)  "Corporation" means all corporations registered to do
772	business in this state, whether for profit or not for profit;
773	foreign corporations qualified to do business in this state or
774	actually doing business in this state, whether for profit or not
775	for profit; limited liability companies under chapter 608,
776	Florida Statutes; partnerships under chapter 620, Florida
777	Statutes; a sole proprietorship as defined in s. 440.02, Florida
778	Statutes; or any other legal business entity, whether for profit
779	or not for profit.
780	(c)  "Expenditure" means a payment that a reporting entity
781	makes to a corporation or an individual under a contract.
782	(d)  "Individual" means a person, but excludes an employee
783	of a reporting entity or an employee of the Federal Government
784	while acting in the capacity as employee.
785	(e)  "Reporting entity" means any state officer,
786	department, board, commission, division, bureau, or council and
787	any other unit of organization, however designated, of the
788	executive branch of state government, and any water management
789	district, university or college board of trustees, and any state
790	university or college.
791	(2)  The Executive Office of the Governor is directed to
792	develop and maintain a portal linking to the reporting entity
793	contract expenditures report maintained by the Department of
794	Financial Services and required under this section.
795	(3)(a)  The Department of Financial Services is directed to
796	develop and maintain a contract expenditures report that
797	provides the following information:
798	1.  The name of the reporting entity that is a party to a
799	contract;
800	2.  The name of each corporation or individual who is a
801	party to a contract and whether the corporation is a minority
802	business enterprise as defined in s. 288.703, Florida Statutes;
803	3.  The date, amount, and purpose of the contract; and
804	4.  Each expenditure made under the contract.
805	(b)  The contract expenditures report must be maintained by
806	the department in a searchable website containing a navigation
807	bar that allows an individual having Internet access to search
808	for expenditure reports by governmental function, reporting
809	entity, or appropriation category.
810	(4)(a)  Each reporting entity, excluding water management
811	districts, university and college boards of trustees, and the
812	state universities and colleges, shall record each contract
813	executed between the reporting entity and a corporation or an
814	individual and each payment made under the contract along with
815	the contract number in the department's Florida Accounting and
816	Information Resources contract subsystem as provided in s.
817	215.94(2), Florida Statutes.
818	(b)  To the extent possible, each reporting entity shall
819	provide a link to an electronic copy of the contract. The
820	portion of a public record which is confidential or exempt from
821	inspection and copying shall be redacted prior to posting.
822	Section 12.  Effective July 1, 2008, section 116.07,
823	Florida Statutes, is amended to read:
824	116.07  Account books to be kept by sheriffs and
825	clerks.--All sheriffs and clerks of the circuit court and ex
826	officio clerks of the boards of county commissioners of this
827	state shall prepare financial statements and keep books of
828	account and of record in accordance with part III of chapter 218
829	s. 218.33.
830	Section 13.  Effective July 1, 2008, section 116.075,
831	Florida Statutes, is created to read:
832	116.075  Clerk as county auditor.--When not otherwise
833	provided by county charter or special law approved by vote of
834	the electors, the clerk of the circuit court, as county auditor,
835	shall prepare the annual report of the county as required by s.
836	218.32 and may perform such reviews and tests as necessary to
837	determine the adequacy of internal controls and compliance with
838	contracts, applicable laws, and rules needed to prepare the
839	annual financial report. This section does not authorize the
840	clerk of the circuit court to perform audits on the offices of
841	county officers pursuant to s. 1(d), Art. VIII of the State
842	Constitution unless otherwise provided by charter or special act
843	approved by the vote of the electors.
844	Section 14.  Effective July 1, 2008, section 136.05,
845	Florida Statutes, is amended to read:
846	136.05  County board to keep set of books; overdrawing
847	prohibited.--The clerk of the circuit court, as accountant of
848	the board of county commissioners, shall keep an accurate and
849	complete set of books showing the amount on hand, amount
850	received, amount expended, and the balances thereof at the end
851	of each month for each and every fund carried by the said board.
852	A, and no check or warrant may not shall ever be drawn in excess
853	of the known balances to the credit of a that fund as kept by
854	the said board.
855	Section 15.  Effective July 1, 2008, paragraph (c) of
856	subsection (3) and subsection (8) of section 190.006, Florida
857	Statutes, are amended to read:
858	190.006  Board of supervisors; members and meetings.--
859	(3)
860	(c)  Candidates seeking election to office by qualified
861	electors under this subsection shall conduct their campaigns in
862	accordance with the provisions of chapter 106 and shall file
863	qualifying papers and qualify for individual seats in accordance
864	with s. 99.061. Candidates shall pay a qualifying fee, which
865	shall consist of a filing fee and an election assessment or, as
866	an alternative, shall file a petition signed by not less than 1
867	percent of the registered voters of the district, and take the
868	oath required in s. 99.021, with the supervisor of elections in
869	the county affected by such candidacy. The amount of the filing
870	fee is 3 percent of $7,500 $4,800; however, if the electors have
871	provided for compensation pursuant to subsection (8), the amount
872	of the filing fee is 3 percent of the maximum annual
873	compensation so provided. The amount of the election assessment
874	is 1 percent of $7,500 $4,800; however, if the electors have
875	provided for compensation pursuant to subsection (8), the amount
876	of the election assessment is 1 percent of the maximum annual
877	compensation so provided. The filing fee and election assessment
878	shall be distributed as provided in s. 105.031(3).
879	(8)  Each supervisor shall be entitled to receive for his
880	or her services an amount not to exceed $200 per meeting of the
881	board of supervisors, not to exceed $7,500 $4,800 per year per
882	supervisor, or an amount established by the electors at
883	referendum. In addition, each supervisor shall receive travel
884	and per diem expenses as set forth in s. 112.061.
885	Section 16.  Except as otherwise expressly provided in this
886	act, this act shall take effect upon becoming a law and sections
887	1 through 11 shall apply to the 2008-2009 fiscal year and each
888	fiscal year thereafter.
889
890
891	-----------------------------------------------------
892	T I T L E  A M E N D M E N T
893	Remove the entire title and insert:
894	A bill to be entitled
895	An act relating to government accountability and efficiency;
896	amending s. 112.061, F.S.; revising certain per diem and travel
897	requirements and limitations; requiring agencies and public
898	agencies to develop certain uniform implementing policies;
899	providing for application to certain water management districts,
900	authorities, and other entities; amending s. 129.01, F.S.;
901	providing limitations on unreserved undesignated fund balances;
902	amending s. 129.02, F.S.; providing definitions; providing
903	additional requirements for budgets; requiring a proposed budget
904	summary; providing summary requirements; deleting requirements
905	for county fine and forfeiture fund budgets; amending s.
906	129.021, F.S.; expanding application of certain requirements for
907	county officer budgets; amending s. 129.03, F.S.; extending a
908	time period for county budget officers to prepare and present a
909	tentative budget; providing additional requirements for filing
910	comprehensive annual financial reports with clerks of circuit
911	court and county residents; providing requirements for posting
912	reports on websites; amending s. 166.241, F.S.; providing
913	definitions; providing additional requirements for filing
914	budgets by municipalities; providing budget disclosure
915	requirements; requiring a proposed budget summary; providing
916	summary requirements; providing additional requirements for
917	posting comprehensive annual financial reports at certain public
918	offices, online, and with municipal residents; providing
919	limitations on unreserved undesignated fund balances; amending
920	s. 189.418, F.S.; providing definitions; providing additional
921	requirements for filing budgets by special districts; providing
922	budget disclosure requirements; requiring a proposed budget
923	summary; providing summary requirements; providing additional
924	requirements for posting comprehensive annual financial reports
925	at certain public offices, online, and with special district
926	residents; providing limitations on unreserved undesignated fund
927	balances; amending s. 373.536, F.S.; providing additional
928	requirements for filing comprehensive annual financial reports
929	of water management districts with clerks of circuit court,
930	water management residents, and online; providing limitations on
931	unreserved undesignated fund balances; amending ss. 189.429 and
932	191.015, F.S.; correcting cross-references; defining the terms
933	"contract," "corporation," "expenditure," "individual," and
934	"reporting entity" for purposes of state government contract
935	reporting; providing that contractual rights of state employees
936	and retirees who are members of the Florida Retirement System
937	are not considered contracts; directing the Executive Office of
938	the Governor to develop and maintain a port linking to the
939	reporting entity contract expenditures report maintained by the
940	Department of Financial Services; directing the department to
941	develop and maintain a contract information report containing
942	specified information; directing that the report be maintained
943	by the department in a searchable website; directing that access
944	to the website be provided at no charge to a user who has
945	Internet access; directing each reporting entity to record
946	information relating to contracts between the reporting entity
947	and a corporation or an individual; providing exceptions;
948	directing each reporting entity to record payment information on
949	specified contracts in the Florida Accounting and Information
950	Resources contract subsystem; requiring that electronic copies
951	of contracts be provided in certain circumstances; providing
952	that portions of public records that are confidential and exempt
953	from inspection and copying shall be redacted prior to posting;
954	providing applicability; amending s. 116.07, F.S.; revising a
955	requirement that the sheriff and the clerk of the circuit court
956	keep financial statements and books of accounts in accordance
957	with part III of ch. 218, F.S.; creating s. 116.075, F.S.;
958	requiring the clerk of the circuit court, as county auditor,
959	under certain circumstances to prepare the annual report of the
960	county; authorizing the clerk of the circuit court to perform
961	certain reviews and tests needed to prepare the annual financial
962	report; clarifying that the act does not authorize the clerk to
963	audit the offices of the county constitutional officers unless
964	otherwise provided by the charter or approved by a vote of the
965	electors; amending s. 136.05, F.S.; providing that the clerk of
966	the circuit court is the accountant to the board of county
967	commissioners; amending s. 190.006, F.S.; increasing the amount
968	of the filing fee and election assessment for qualification of
969	members of boards of supervisors of community development
970	districts; increasing the amount of compensation for members of
971	boards of supervisors; providing effective dates.

CODING: Words stricken are deletions; words underlined are additions.